5% GST payable w/o ITC on Accommodation Service provided by Club for less than Rs. 7500/-, 18% leviable on higher rent with ITC: AAR [Read Order]

The applicant will be required to pay tax at the rate of 18% if the tariff is found to be higher than Rs. 7,500 per unit per day
By Saagarika Gopinath - On October 7, 2024 5:18 pm - 2 mins read
GST - ITC - input tax credit - AAR - AAR West Bengal - TAXSCAN

In a recent ruling, the West Bengal bench of the Authority for Advance Ruling ( AAR ) has ruled that a 5% GST is payable without input tax credit ( ITC ) on accommodation services provided by clubs for amounts less than Rs. 7,500, while a higher rate of 18% is applicable on rentals above…

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